Report p 2 Quarterly Filling Example. Legislative base of the Russian Federation. If you need to make changes to the reporting

Unfortunately, such control information does not contain legislation.

Terms of completion of the section 1 forms SP-2 are governed by order of Rosstat from 09/04/2014 No. 548 "On approval of statistical instruments for the organization of federal statistical monitoring for construction, investments in non-financial assets and housing and communal services".

Analysis of this provision allows us to conclude that in order to fill in Section 1, data is required on the construction of 08 for the construction (including at the expense of shareholders), the creation of NMA, R & D, intellectual objects.

In addition, the analysis of account 10 fall into the analysis (according to line 07, the costs of purchasing industrial and economic equipment are reflected, including furniture.)

The rationale for this position is given below in the document you can find in the tab " Legal base»" Glavbuch system "VIP - version

Order of Rosstat from 04.09.2014 No. 548 "On approval of statistical instruments for the organization of federal statistical monitoring of construction, investments in non-financial assets and housing and communal services"

Section 1. Investments in non-financial assets

4. Section 1 reflects investments in non-financial assets - fixed capital and unprovered non-financial assets.

In columns 1 and 2, the data is shown in the prices of the reporting period, and in columns 3 and 4 - in prices of the corresponding period last year: in graphs 1 and 3 - for the period from the beginning of the year a growing outcome, in column 2 - for the reporting quarter, in the column 4 - for the corresponding quarter of the previous year.

5. On line 01, investments in fixed assets are reflected (in terms of new and imported fixed assets): construction costs, reconstruction (including expansion and modernization) of objects that lead to an increase in their initial cost, acquisition of cars, equipment, vehicle, manufacturing and economic inventory, whose accounting is carried out in the manner prescribed to account for investments in fixed assets, on the formation of worker, productive and tribal flock, planting and growing perennial crops, etc., investments in intellectual property objects: works of science, literature and art, software and database for computer, inventions, useful models, industrial samples, selection achievements; Improved intangible search costs.

This line takes into account investments produced by all sources of funding, including funds for budgets on a return and irretrievable basis, loans, technical and humanitarian assistance, and a contract of exchange.

On line 01 also reflect the costs carried out at the expense of funds of citizens and legal entities involved in developers to developers for shared construction Based on contracts decorated in accordance with Federal law dated December 30, 2004 N 214-FZ "On participation in equity construction apartment houses and other real estate objects. "

In cases where, according to the terms of the lease agreement, leasing property is taken into account on the balance sheet of the lessee, its value is included in the lessee in the investment in fixed assets and is reflected in line 01.

The cost of purchasing apartments in objects residential foundationenrolled on the balance of the organization and accountable on accounts of accounting of fixed assets, as well as machines, equipment, vehicles, industrial and economic equipment, which have previously been on the balance sheet of other legal and individuals (In addition to the acquisition of imports), on line 01 are not reflected, but are shown in addition on strings 21 and 22.

Not included in the investment in fixed capital costs for the purchase of non-financial assets worth not more than 40 thousand rubles, if they are recorded in the composition of material and industrial stocks. At the same time, the value restriction refers not to individual subjects, but to the inventory object as a whole (for example, in investments in fixed assets, the costs of purchasing a computer as a set of combined together the system unit, monitor, keyboard and mouse manipulator are reflected; library Foundation In general, not a separate volume).

For budget organizations (Including autonomous and stateless) cost limit on the inclusion of the facility of fixed assets in the investment in fixed assets is 3000 rubles inclusive.

For credit institutions (in accordance with accounting rules in credit organizations) The limit of the cost of items for adoption accounting The main funds are determined by the head of the credit institution.

6. On line 02 - 04 reflects the costs of construction, reconstruction (including expansion and modernization) and technical re-equipment of buildings and structures that are completed from construction work and other capital costs falling on them (design and survey work, the costs of allocations land plots For construction, etc.), included in the commissioning of the facility into operation in the inventory cost of the building (facilities).

Building construction costs are shown including communication costs within the building necessary for its operation (the entire heating and sewage system inside the building, the internal network of gas, water supply, power and lighting electrical wiring, telephone wiring, ventilation devices of the general purpose, lifts and elevators and t .d.).

The costs of construction and design and survey work are included in the amount of the actually performed volume (regardless of the moment of their payment) on the basis of the document (certificate) on the cost of work performed (costs) signed by the Customer and the organization - performer of work. In the costs of construction work also includes the cost of customer materials used construction Organization In the production of work in the reporting period and not reflected in the certificate of the value of the work performed, signed by the Customer and the Contractor (artist).

The fee for land when buying, withdrawal (redemption) of land plots for construction in strings 02 - 04 is not reflected. These costs are recorded on line 19.

Line 02 reflect the costs of housing, i.e. Buildings designed for non-temporary residence of people: residential buildings in the Housing Fund ( general purpose, hostels, sleeping buildings of boarding schools, institutions for orphans and children who are left without parental care, shelters, houses for the elderly and disabled), residential buildings (premises), not included in the housing foundation (houses of forestry, commander on oil and gas pipelines, Communication lines, panel mobile houses, trailers, rooms adapted under housing, wagons and bodies of railway cars, ships, etc.)

Row 03 shows the costs of non-residential buildings - industrial, agricultural, commercial, administrative, educational, health care, etc.

Row 04 The costs for all types of structures are given. Construction facilities include engineering and construction facilities, erected by construction and assembly work: highways, automotive, railways, runway stripes, shooting, polygons, command items, bridges, overpass, dams, pipelines, lines, sports facilities, recreation facilities, monuments, etc.

7. Line 05 reflects the costs of purchasing machines, equipment (incoming and not included in the estruk estimates), as well as the cost of installing energy, lifting and transport, pumping and compressor and other equipment on the site of its continuous operation, checking and testing the quality of installation (Individual testing of individual types of machines and mechanisms and complex testing of all types of equipment).

This line also takes into account the cost of free of charge received (from higher organizations, as technical and humanitarian aid, at the expense of federal targeted programs) of machines, equipment, (in terms of new and imports) adopted in accounting as fixed assets.

According to the equipment, for the manufacture of which the intermediate calculations are made with its manufacturers according to the degree of readiness of individual nodes, the amounts taken to pay by the Customer on the basis of acts about the degree of readiness of equipment nodes are reflected.

This line also reflects the cost of machines and equipment taken into account in the account 07 "Equipment to installation".

Do not shown on line 05:

machines and equipment purchased for the purpose of resale;

sanitary and other equipment attributed to the cost of buildings;

starting: checking the readiness of new industries, shops and aggregates to commissioning them by integrated testing (under load) of all machines and mechanisms (trial operation) with a trial release of the provided product project, adjusting equipment, which are included in the cost of production (works, services ):

cost of cars, equipment obtained on the terms financial leasing and accountable lessee on the off-balance account.

8. Line 06 reflects the cost of purchasing vehicles. This line also takes into account the cost of free of charge (from higher organizations, as technological and humanitarian aid, at the expense of federal targeted programs) of vehicles (in terms of new and imports) adopted in accounting as fixed assets.

The cost of vehicles obtained on the terms of financial leasing and recorded lessee on the off-balance account, it is not shown on line 06.

9. Line 07 reflects the costs of purchasing industrial and economic equipment, including furniture.

10. Investments in machinery, equipment, vehicles, manufacturing and economic equipment shown in strings 05 - 07 are reflected in actual pricestaking into account the cost of their acquisition (including the cost of intermediary organizations), transport and procurement and warehousing costs, after the receipt of equipment to the destination and posting by the customer (recipient), and in the case of acquiring imported equipment - After changing the owner (under the terms of the contract).

11. Line 08 reflect other investments in fixed assets not listed in lines 02 - 07: costs for damages to land users; the cost of operational drilling associated with the extraction of oil, gas and gas condensate; Expenditures on planting and growing perennial crops (fruit-berry plantations of all types, vanishing and decorative plantations, protective and other forest stripes, artificial plantations of botanical gardens and other research institutions, etc.); Costs for cultivation work on lands that do not require drainage, and on the terracement of steep slopes; the cost of forming a working, productive and tribal herd; Costs for the acquisition of library funds, specialized organizations of scientific and technical information, archives, museums and other similar institutions; expenses for the organization and conduct of contract trafficking; the cost of purchasing weapons (in the event that the weapon has a double purpose and can be used in economic activity Organizations), investments in objects related to intellectual property and intellectual activity products, other expenses not listed above and costs.

On line 09 from the line 08, the costs of formation of a worker, productive and tribal flock are distinguished: the cost of adult cattle acquired for the main herd, including the costs of its delivery, the costs of cultivation in the economy of the work of the productive and working livestock translated into the main herds.

12. On line 10 - 14 of the line 08, investments are allocated to individual objects relating to intellectual property and intellectual activities, including those that organizations do not have exceptional rights. Intellectual property objects are the result of production, mainly in the form of intellectual activity, i.e. This is the result of research, developments or innovations that can be sold, generate income to their developers and users. Their use is limited by legal, legal protection (patent, copyright, related rights) or other protection (organizational and technical protection: for example, the use of a commercial mystery mode to the results obtained during the implementation of R & D, in order to prevent them with other persons without permission Organizations). The results of intellectual activity include the information applied to a relatively low-rated information carrier.

Row 10 provides the cost of creating and purchase computer software for both computer systems (including software productswhich organizations do not have exceptional rights, as well as a software for installing software), and for application software, and databases to which the set of data files are organized in accordance with certain rules, which is supported in the computer's memory characterizing the current state Some subject area and used to meet the information needs of users.

The line 11 reflects the costs of creating and acquiring the originals of films, painting, sculptures, graphics, design, graphic stories, comics and other works of fine arts, original manuscripts (autographs) of literary and musical works, Handbook written by the author or printed with the help of technical devices and signed by him, as well as copies (repeats) of the works of fine art, which were made by the author himself or under his leadership, are signed or otherwise marked by the author.

Row 12. commercial organizations (with the exception of credit) performing research, experimental and design and technological work on their own or being under the contract with the customers of these works, reflect only those costs of research, experimental design and technological work, for which the results are obtained subject to legal protection, but not decorated in the prescribed manner, or on which the results not subject to legal protection in accordance with the norms of existing legislation. Recognition of expenditure on research, experimental and technological work as investments in non-current assets is established by the Regulation on accounting "Accounting for expenditures on research, development and technological work" PBU 17/02, approved by the Order of the Ministry of Finance of Russia from 19.11 .2007 N 115n (registered by the Ministry of Justice of Russia 11.12.2002 N 4022).

Line 13 reflects the cost of creating and acquiring inventions, useful models and industrial designs.

On line 14 reflect the costs of exploratory drilling to sampling of soil in the production of construction work, exploratory drilling during geophysical, geological and similar studies, drilling of geological exploration wells for oil, gas and solid minerals (including loose deposits), including shelf zone of the seas and oceans; expenses for the right to work on the search, evaluation of mineral deposits and (or) intelligence minerals; obtaining information on the results of topographic, geological and geophysical studies, the results of exploration drilling, the results of sampling, other geological information about deprants; Evaluation of commercial feasibility of projects.

13. According to rows 15 - 17, investments in fixed assets are distributed by types of economic activity in accordance with All-Russian classifier Economic activities (OKVED), based on the appointment of fixed assets, i.e. The sphere of economic activity in which they will function.

For example, if the construction of a brick production workshop is carried out, the investment in such an object is reflected in the type of activity of 26.40 "Production of bricks, tiles and other construction products from burnt clay", construction of residential buildings - by type of activity 70.32.1 "Managing the exploitation of a residential fund" , construction of secondary schools - by type of activity 80.21.2 "Average (full) general education", etc. According to OKVED codes 45.11 - 45.50, the costs of creating and further develop the material and technical base of construction divisions are shown.

The acquisition of courts is reflected in terms of economic activity 61 "Activities of water transport", air liners - 62 "Activities of air and space transport", cars, trolley buses, buses, construction of pipelines, oil pipelines - 60 "activities of land transport", road construction - 63.21.22 "exploitation road roads common use".

Construction of communal objects is reflected by type of activity: 40.22.1 "The distribution of gaseous fuels", 40.30.2 "Distribution of steam and hot water", 40.30.5 "Activities for ensuring the health networks", 41.00.2 "Water distribution", 90.01 "Collection and processing of wastewater."

For strings 15-17, a complete decoding of investments in fixed assets shown in line 01 by type of activity is given. If the organization invests in more than three types of activity, the data on the rest are given on a separate additional form.

14. Line 18 shows investments in unprovenant non-financial assets: the cost of acquiring legal entities to the property of land plots, objects of environmental management; contracts, lease agreements, licenses (including the rights of natural facilities), business reputation ("Goodwille") and business relations (marketing assets). The data reflected in line 18 does not relate to investments in fixed assets and are not included in line with line 01.

On line 19 from line 18 highlights the cost of acquiring land plots, including land fees when buying, withdrawal (redemption) of land plots for construction, as well as payments land tax (lease) during the construction period and objects of environmental management.

The cost of acquiring land plots and objects of environmental management is based on documents issued government agencies For land resources and land management, according to paid or accepted accounts. For this line, the costs of acquiring the rights of use of these objects are not reflected, which relate to intellectual property objects.

On line 20 from the line 18, the costs of purchasing contracts, lease agreements, licenses (including the rights of use of natural objects), business reputation ("Goodwill") and business relations (marketing assets) are reflected in accounting intangible assets, that is, those intangible assets that are not the result of intellectual activity and are not considered to be made assets, since they refer to the results of legal or accounting operations.

Contracts, lease agreements, licenses include operating lease agreements, use permits. natural resources, to occupy certain types of activities, the right to receive goods and services in the future on an exceptional basis.

The cost of the acquired business reputation ("Goodwill") is the difference between the purchase price paid by the seller when acquiring an enterprise as a property complex (as a whole or its part), and the sum of all assets and obligations on which they reflected in accounting before its sale. The reflection of "Goodwill" in the reporting of the organization is possible only in the case of business unification transactions.

Under business relations are asses arising from the relationship between the organization with clients, suppliers and contractors, partners in innovative activity, as well as resources with influence on potential workers, investors and customers.

Business relationships (marketing assets) include branded names, trademarks, trademarks, service signs, items of origin of goods, commercial designations, brands, domain names on the Internet, etc. In accounting, business connections are called "individualization means".

15. On line 21 reflect the costs of purchasing machines, equipment, vehicles, buildings and structures that have previously neglected in fixed assets in other legal entities and individuals (except for the acquisition of imports), facilities not completed by construction, and apartments in residential fund facilities (enrolled on the balance of organizations and tested on accounting accounts of fixed assets), at the price of acquisition without VAT. This line also shows the cost of newly built fixed assets purchased from the developer.

Row 22 of the line 21 highlights the cost of purchasing machines, equipment, vehicles.

The cost of fixed assets transmitted from the balance of the organization's balance sheet, on line 21 and 22 are not reflected.

All companies must periodically report on their activities. One of the forms of mandatory quarterly reporting is the form of P-2. It indicates information about investments in non-financial assets.

Yurlitz must file a fully completed form to the territorial separation of Rosstat at the location. If the legal entity has separate divisionsIt should provide a form for each branch separately, and at the head office (with the exception of information on units).

Content reporting

The Quarter Form P-2 consists of the following sections:

1st section - Financial investments;
2nd section - Investments in non-financial assets;
3rd section - sources of investments.

Section Filling Instructions 1

In the first section, all financial investments made by the organization for the reporting quarter should be reflected. Such investments may be:

investment in various securities;
investments in the capital of third-party companies;
deposits in banks;
providing loans to third-party organizations;
receivables.

All investments are indicated without taking into account value added tax. You can reflect them only after they were actually implemented.

For each of these types of attachments, a special string is provided. For each line it is necessary to fill three graphs:

in 1 column indicates the size of the perfect investments for reporting period;
in 2 column reflect the return of the loans provided, the sale valuable papers, as well as the withdrawal of other Fin. investment;
in column 3 indicate the size financial investmentswho produced a company since the beginning of their investment, taking into account their disposal and seizure.

Instructions for filling in section 2

The second section is designed to reflect investments in non-financial assets, such as land, objects of natural use, fixed capital, technological, scientific and research work.

This section provides four graphs:

1 and 2 graphs are needed to reflect the price of the reporting period;
3 and 4 graphs are intended for the prices of the corresponding previous period;
in 1 and 3, prices have been reflected since the beginning of the year with a growing outcome;
in 2 column - for the reporting quarter;
in 4 column - for the corresponding quarter of the previous year.

All information is prescribed excluding VAT.

Instructions for filling in section 3

Section 3 forms P-2 is intended for information on the distribution of financial investments in non-financial assets.

It is filled in in line with the following rules:

1 graph is designed to take into account long-term financial investments, which Orthlzo carried out in the reporting period;
2 graph - for short-term investments;
in 3 collections, investments in the authorized capital are taken into account;
the 4 column reflects the cost of the purchase of fixed assets that were previously used in other companies;
in 5 column indicate other investments (in intangible assets, other non-financial assets, costs of technological, scientific and research activities).

Brief form

In addition to the usual form, it was also used yet and the form of P-2 brief. In 2016, its use was canceled. It was filled with those organizations that do not belong to the SMP, with the number of employees less than fifteen people.

Among the main reporting documents that the organizations are submitted to the local branch of Rosstat, the form of P-2 reflects the investment data in the so-called non-financial assets. How to fill out the reporting document correctly, about the deadlines for his passing and other important nuances - right now.

When conducting economic activity Enterprises receive a certain profit using their assets. Assets can be both financial and non-financial character. The latter mind includes:

main funds - they are used more than once or regularly for a sufficiently long period (at least 12 months);
stocks current means – commodity valueswhich are preserved to make sales in the future, as well as for production processes (for example, commodities) or for resale at a more favorable price of counterparties;
values \u200b\u200bare expensive products that are usually not subject to wear (depreciation) and are not purchased for further sale or use in production, but to save savings (classical example - precious metals and products from them).

Thus, all material property of the company belongs to non-financial assets, which can potentially bring profit.

To fill it, absolutely all companies are required:

firms joint Stock Company, small and large enterprises;
public associations;
individual entrepreneurs;
religious organizations.

The exception is the so-called small business entities. - That is, these are companies in which the number of employees is not more than 100 people, and the revenue for the year is in the limit 1000 minimum wages (Currently, the amount of 1 minimum wage is 7,800 rubles).

If, before 2016, in fact, two types of form were used - the so-called invest and brief, then at the moment the brief was abolished. Therefore, now all companies fill out exclusively one type of document - Invest.

Blank and example

The reporting document on investments in non-financial assets consists of title leaf Of the two sections. The form of P-11 is approved by Rosstat and is one for all cases, regardless of the form of ownership, the number of employees, the annual turnover of revenue, etc. The document form is presented below.

And here ready example Filling on which you can navigate like a sample.

Filling rules

The form consists of 3 sections, each of which has its own comments. Briefly they are considered further.

Title page

Here are filled with all information about the reading company:

address - accurate and detailed postal address, including region and zip code; This is referred to the legal address (the one that is registered in the documents) - and if necessary, the second line fits and actual;
the company name is indicated in exactly the same form as it is provided in the constituent documentation; Next in brackets indicate a brief name;
codes are affixed in accordance with the accepted OKPO system

Section 1

It is necessary to reflect all information on investments for the reporting period related to investments in fixed assets, as well as non-production assets (that is, those that have not been obtained as a result of production). All data are given excluding VAT.

Features of filling the graph are as follows:

In 1 and 2, you need to give figures in accordance with real prices, relevant to the reporting quarter.
In 3 and 4 - prices are relevant during the relevant quarter last year.
In 2 - for the quarter, according to which the report is conducted.
In 4 for a quarter, which corresponds to the same period of the past year.

When filling in the lines, such nuances should be taken into account.

strings	features of filling
1	Investments in fixed assets are taken into account (construction, work on reconstruction, modernization, purchase of equipment and machinery). Investments are taken into account at the expense of funds from all sources - including state subsidies, credit revenues, help from counterparties on a compensated and free-specific basis. If investments are in terms of an asset unit less than 40,000 rubles, it is not taken into account in this line.
2	The investments are reflected, which are made in residential buildings - houses, hostels, wagon-type houses (mobile), garden houses.
3	Attachments are prescribed into non-residential buildings that are directly related to the normal support of the labor process and servicing citizens in social and cultural plan: industrial facilities, shopping centers, office buildings, hotels, cafes, educational and medical institutions and etc.
4	Investments in infrastructure structures: automobile, railways, aircraft strips, bridges, polygons, hydraulic structures, etc.
5	Attachments intended for increasing the agricultural quality of soil (fertilizer, amelioration, clearing, etc.).
6	Costs associated with the purchase of all types of vehicles regardless of their purpose
7	Tracts related to the purchase of computer equipment, telecommunications tools.
8	Spending on the purchase of other equipment not covered by the previously considered groups
9-15	Investments in intellectual property objects - development, patents, copyrights, etc.
17-19	The attachments given here should be divided into groups in accordance with the OKVED2 system
20	The costs associated with non-production assets are the acquisition of land, rental, payment for licenses, etc.
21	It is the investments in land plots here.
22	Indicates investments in the purchase of contracts and licenses
23	Attachments in machinery, buildings and other assets, which consisted of foundations of other persons - private citizens and companies
24	Separately, spending are considered to buy equipment, vehicles and telecommunication, information products.

Section 2.

It provides detailed information on investment sources.

strings	features of filling
31	Our own finance companies that it has invested (for example, funds from the reserve).
32	All funds that managed to attract from the side.
33	Investment funds whose source is bank loans
34	Refinements are introduced here - loans of foreign banks
35	Source - means obtained borrow not from banks
36	Investments in fixed assets whose source is abroad.
37	Source - federal (38), regional (39) and municipal (40) budget (on compensated and free-based).
41	Investments at the expense of state extrabudgetary funds
42	The source is the money that was obtained under the contract of equity construction.
43	Clarification - means of private citizens invested on equity construction.
44	Other sources not covered above the considered groups.

Order of delivery of the document

The form of P-2 can be handed over in two ways:

Via email.
With the help of an ordinary letter or with a courier (it is important to receive a notice of delivery).

At the same time, the document is always submitted to the separation of Rosstat, which geographically corresponds legal address Companies. The total number of these reports should be equal to the number of separate divisions of the Company, the data on which is provided separately. Under such structures implies separate jobs that are remotely from the main office. At the same time, the period of work should exceed one month. However, if all units are located under one postal addressThey are considered as one object. Accordingly, you need to fill out only one form.

NOTE. Even if a separate unit does not have official status from the point of view of the company (i.e., it is not reflected in the internal documentation in such a way) that they can recognize it as such, therefore, it will also have to fill in it too.

42. Form N P-2 provide all legal entities - Commercial and non-commercial (including religious) organizations of all forms of ownership (except small business entities), carrying out all types of economic activity.

43. Respondents (customer organizations), investing in fixed assets on the territory of two or more subjects of the Russian Federation, are allocated on individual form form N P-2 on the territory of each region and provide them with the territorial authorities of Rosstat at the implementation of the implementation investment activity.

(see text in the previous edition)

In case the implementation investment projects (The construction of buildings and structures, the reconstruction of objects) is carried out by the Customer, endowed with such an investor (or a group of investors), then information on such investments is a customer. Investor, which is not a customer for the construction of objects, data on investment on the specified objects in form N P-2 does not include.

If the construction of the object is carried out by the organization-developer with the involvement of funds of legal entities and citizens under the Treaty of Participation in Share Construction, the information on such an object as a whole represents the developer on the general basis. Participants in equity construction transmitted cash The developer, these means in the form N P-2 do not reflect.

Leasing companies And other legal entities who carry out leasing activities in the form of N P-2 as part of investments in fixed assets reflect the value of property acquired for their own business activities. The cost of property transferred to these organizations to leasing is not included in the volume of investments in fixed assets.

The cost of new fixed assets obtained from a higher organization with subordinate divisions with subordinate divisions (branches, territorial departments, structural divisions) In the form of N P-2, the organization reflects the organization that received these fixed assets and using them in their activities.

Contracting organizations that combine the functions of investment activities (investor, customer (developer) and contractor), the work performed on the construction of facilities take into account the composition of unfinished construction and, accordingly, reflect in investments in fixed assets.

44. If the calculations for the work performed (services) were made in foreign currency, then these volumes are recalculated in rubles at the rate set Central Bank Of the Russian Federation at the time of work (services). Expenses for the purchase of machines, equipment, other fixed assets made in foreign currency are recalculated in rubles at the rate set on the date of adoption of a cargo customs declaration for customs clearance, the moment of transition of the border or after the change of the owner (under the contract conditions).